2026 (4) TMI 1344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions set aside and quash the impugned order dated 24.04.2023 (Exhibit "A"), passed by the Respondent No. 3; b) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions hold that the petitioner is entitled to full refund of Rs. 54,31,283/- (IGST of Rs. 12,79,563/-, CGST of Rs. 20,75,860/- & SGST of Rs. 20,75,860/-), filed vide RFD 01, fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... f) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions hold that the petitioner is entitled to interest on delayed refund at the rate of 18%; g) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions direct the Respondent No. 3 to grant the interest on delayed refund as per Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reply dated 16th January 2023. A personal hearing was thereafter accorded to the Petitioner on 16th February 2023, and an order dated 24th April 2023 (hereinafter referred to as the impugned order) was passed by Respondent No. 3, rejecting the refund of Rs. 54,31,283/- for the period 1st April 2020 to 31st March 2021, thereby upholding the order dated 7th June 2022 passed by Respondent No. 4. 3. It is in the backdrop of the above facts that the Petitioner, being aggrieved by the impugned order, has filed the present petition. 4. Learned counsel Mr. Bharat Raichandani, Mr. Suraj Ghadigaonkar, and Mr. Yashvardhan Sharma appeared for the Petitioner, and Ms. Shruti Vyas, Addl. G.P. and Mr. Aditya Deolkar AGP appeared for Respondent-State....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivate Limited vs. Union of India & Ors. (Writ Petition No. 4852 of 2022) iii. V Ships India Pvt. Ltd. vs. Union of India & Ors. (Writ Petition No. 1534 of 2025) iv. Magna Automotive India Private Limited vs. Union of India & Ors. (Writ Petition No. 6501 of 2024) v. Sundyne Pumps and Compressors India Pvt. Ltd. vs. Union of India (Writ Petition No. 15228 of 2023) 6. Per contra, Ms. Vyas, learned Addl. G.P. for the State has opposed the reliefs as prayed for in the present Petition and submitted that the impugned order needs to be upheld as the same is a well-reasoned and speaking order. 7. Having heard learned Counsel for the parties, and considering that a consistent view has been taken by this Court in the ....